Page 1

TR Chadha & Co LLP Chartered Accountants CA Independent Auditor's Review Report on Quarterly and Year to date Unaudited Standalone Financial Results of Petronet LNG Limited Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended To the Board of Directors of Petronet LNG Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Petronet LNG Limited ( the Company ) for the quarter & six months ended 30th September , 2021 ( " the statement " ) , being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( ' the Regulations ' ) . 2. This statement , which is the responsibility of the Company's management and approved by the Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 " Interim Financial Reporting " prescribed under section 133 of Companies Act 2013 ( " the Act " ) read with relevant rules issued thereunder ( ' Ind AS ' ) and other accounting principle generally accepted in India . Our responsibility is to express a conclusion on the statements based on our review . 3. We conducted our review of the statement in accordance with the Standards on Review Engagement ( SRE ) 2410 " Review of Interim Financial Information Performed by the Independent Auditor of the Entity " , issued by the Institute of Chartered Accountants of India ( ICAI ) . This standard require that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement . A review is limited primarily to inquiry of company personnel and analytical procedure applied to financial data and thus provides less assurance than an audit . We have not performed any audit and accordingly , we do not express an audit opinion . 4. Based on our review conducted as stated in paragraph 3 above , nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with recognition and measurement principle laid down in the applicable Indian Accounting Standard ( Ind As ) specified under Section 133 of Companies Act , 2013 as amended , read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation , including the manner in which it is to be disclosed , or that it contains any material misstatement . For TR Chadha & Co LLP Chartered Accountants Firm Regn . No. 006711N / N500028 HITESH Digitally signed by HITESH GARG GARG Hitesh Garg ( Partner ) Date : 2021.11.09 16:45:28 + 05'30 ' Membership No 502955 UDIN - 21502955AAAAFW4433 Date : 09th November 2021 Place : New Delhi TR Chadha & Co. , a partnership firm converted into T R Chadha & Co LLP ( A limited liability partnership with LLP Identification No. AAF - 3926 ) with effect from 28th December , 2015 Corporate & Regd . Office : B - 30 , Connaught Place , Kuthiala Building , New Delhi - 110001 Phone : 43259900 , Fax : 43259930 , E - mail : delhi@trchadha.com